1.
Information to be provided in the annual transparency report referred to in Article 22(2): financial statements comprising a balance-sheet or a statement of assets and liabilities, an income and expenditure account for the financial year and a cash-flow statement; a report on the activities in the financial year; information on refusals to grant a licence pursuant to Article 16(3); a description of the legal and governance structure of the collective management organisation; information on any entities directly or indirectly owned or controlled, wholly or in part, by the collective management organisation; information on the total amount of remuneration paid to the persons referred in Article 9(3) and Article 10 in the previous year, and on other benefits granted to them; the financial information referred to in point 2 of this Annex; a special report on the use of any amounts deducted for the purposes of social, cultural and educational services, containing the information referred to in point 3 of this Annex.
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.